June 03, 2021
Please note that, for the application for registration and issuance of a professional card of a Public Accountant, the certificate of technical accounting experience must contain the signature of the legal representative and tax reviewer or public accountant of the entity that certifies the experience, among other cases, as indicated in article 30 of Resolution 000-973 of 2015 consistent with Circular 000-001 of 2017.
It is important to mention that a scanned or superimposed signature is NOT the same as an electronic or digital signature, because the latter are obtained by methods such as codes, passwords, biometric data, private cryptographic keys or through a numerical value that adheres to a data message, whose legal effects are contemplated in Law 527 of 1999 consistent with article 220.127.116.11.1. of the Single Regulatory Decree 1074 of 2015.
Consequently, the scanned signature is easily IMPERSONABLE, since it can be copied and pasted virtually on any document, making it impossible to identify the person who issues the document, in addition to the fact that an authentication mechanism that provides veracity of the document is unknown.
In the event that the proof of technical accounting experience contains scanned or superimposed signatures, we suggest you additionally provide the corresponding supports that guarantee the authenticity and veracity of the same.